Individual Income Tax Law of the People's Republic of China (Amended in December 2007)
Individual Income Tax Law of the People's Republic of China (Amended in December 2007)
Individual Income Tax Law of the People's Republic of China (Amended in December 2007)
Order of the President [2007] No.85
December 29, 2007
(Adopted by the 3rd Session of the Fifth National People's Congress on September 10, 1980; amended for the first time in accordance with the Decision of the 4th Session of the Standing Committee of the Eighth National People's Congress on Amending the Law of the People's Republic of China on Individual Income Tax October 31, 1993; and amended for the second time in accordance with the Decision of the 11th Session of the Standing Committee of the 9th National People's Congress on Amending the Law of the People's Republic of China on Individual Income Tax on August 30, 1999; amended for the third time in accordance with the Decision of the 18th Session of the Standing Committee of the Tenth National People's Congress on Amending the Law of the People's Republic of China on Individual Income Tax on October 27, 2005; amended for the fourth time in accordance with the Decision of the 28th Session of the Standing Committee of the 10th National People's Congress on Amending the Law of the People's Republic of China on Individual Income Tax on June 29, 2007; amended for the fifth time in accordance with the Decision of the 31st Session of the Standing Committee of the 10th National People's Congress on Amending the Law of the People's Republic of China on Individual Income Tax on December 29, 2007)
Article 1 An individual who has a domicile within the territory of China or who has no domicile but has stayed within the territory of China for one year or longer shall pay individual income tax for any income obtained in and outside the territory of China according to the provisions of this Law.
An individual who has no domicile and does not stay within the territory of China or who has no domicile but has stayed in the territory of China for less than one year shall pay individual income tax for any income obtained within the territory of China according to the provisions of this Law.
Article 2 The types of individual income listed below shall be subject to individual income tax:
1. wages and salaries;
2. income of individually-owned businesses from production and business operations;
3. income of enterprises or public-sector organizations from contracting or leasing;
4. labor remuneration;
5. author remuneration;
6. royalties;
7. interests, dividends and bonuses;
8.
......
Order of the President [2007] No.85
December 29, 2007
(Adopted by the 3rd Session of the Fifth National People's Congress on September 10, 1980; amended for the first time in accordance with the Decision of the 4th Session of the Standing Committee of the Eighth National People's Congress on Amending the Law of the People's Republic of China on Individual Income Tax October 31, 1993; and amended for the second time in accordance with the Decision of the 11th Session of the Standing Committee of the 9th National People's Congress on Amending the Law of the People's Republic of China on Individual Income Tax on August 30, 1999; amended for the third time in accordance with the Decision of the 18th Session of the Standing Committee of the Tenth National People's Congress on Amending the Law of the People's Republic of China on Individual Income Tax on October 27, 2005; amended for the fourth time in accordance with the Decision of the 28th Session of the Standing Committee of the 10th National People's Congress on Amending the Law of the People's Republic of China on Individual Income Tax on June 29, 2007; amended for the fifth time in accordance with the Decision of the 31st Session of the Standing Committee of the 10th National People's Congress on Amending the Law of the People's Republic of China on Individual Income Tax on December 29, 2007)
Article 1 An individual who has a domicile within the territory of China or who has no domicile but has stayed within the territory of China for one year or longer shall pay individual income tax for any income obtained in and outside the territory of China according to the provisions of this Law.
An individual who has no domicile and does not stay within the territory of China or who has no domicile but has stayed in the territory of China for less than one year shall pay individual income tax for any income obtained within the territory of China according to the provisions of this Law.
Article 2 The types of individual income listed below shall be subject to individual income tax:
1. wages and salaries;
2. income of individually-owned businesses from production and business operations;
3. income of enterprises or public-sector organizations from contracting or leasing;
4. labor remuneration;
5. author remuneration;
6. royalties;
7. interests, dividends and bonuses;
8.
......